It’s official: this morning, shortly after 9:30AM EST, when the NYSE opens, a few people on this planet will enter into a new tax bracket (at 11:30AM to be percise).

Facebook (NASDAQ: FB) yesterday evening announced pricing of $38 per share for its initial public offering of 421MM shares of common stock, to take place today. Facebook will offer shares (all 180 million + of them) for trading under the NASDAQ symbol “FB.” In addition, selling stockholders (who are about to get mega paid) are offering 240MM shares of Class A common stock.